A Study On The Different Applications Of Performance-Based Budget And Zero-Based Budget On Regional Task Force Units In North Sumatra
Siregar, Hasan Sakti
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This research aims to analyze the effect of zero-based and performance-based budget on the performance of government task force units in Medan city and other nearby districts. It is an explanatory survey that describes the causal relationship of a phenomenon. The population of this study involves all the treasurers of task force units in the cities/districts namely, Medan, Asahan, Batubara and Tanjungbalai. Using the stratified random sampling, there were 210 questionnaires distributed to the chosen respondents. The study has found that the application of zero-based budget does not affect partially the performance of task force units. Moreover, the application of performance-based budget affects partially the performance of task force units in Medan city. In addition, it concludes that there is a difference in performance between the Zero-based budget (ZBB) and Performance-based budget.